This English page mirrors the French reference page for international clients. It is written for decision-makers who need a clear first reading before a tailored French tax analysis.
Who is concerned?
Taxpayers who have been French tax residents for the required period and who hold assets within the statutory perimeter may be within French exit tax when transferring tax residence outside France.
Is tax always payable immediately?
No. Payment may be deferred automatically or on request depending on the destination and conditions. The difference between assessment and payment is central.
Does moving to Dubai avoid exit tax?
No. A Dubai move may be attractive from a personal tax perspective, but the French exit tax analysis remains necessary before departure.
What forms are filed?
The initial filing generally involves form 2074-ETD, with possible annual monitoring during the deferral period.
When can the tax be cancelled?
Relief may apply after the statutory holding period, on return to France, or in other situations provided by law. Each event must be documented.